List of Articles Abnormal Accruals Open Access Article Abstract Page Full-Text 1 - The Relationship of Earnings Management and Investment Opportunities with Emphasizing on Ownership Concentration Vida Mojtahedzadeh Raziyeh Saadat Open Access Article Abstract Page Full-Text 2 - Abnormal accruals and its relationship with profit forecasting error with emphasis on management ability Akbar Valizadeh Oghani Elham Abdolrahimi